9911796707
TMI Blog1997 (1) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants filed this appeal against the order passed by the Collector (Appeals) Central Excise and Customs dt. 17-2-92 whereby the appeal filed by the appellants is dismissed by holding the Modvat credit is not available on aluminium cores to the appellants. 2. The brief facts of the case are that appellants are engaged in manufacture of aluminium foils falling under Heading No. 76.07 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial but it is input for the final product, aluminium foil, as the aluminium foil could not be marketed without rolling on the aluminium core. He further submitted that the appellants also filed a declaration mentioning the aluminium cores as input. He further submitted that the cost of aluminium core is included in the assessable value of the final product and for this he relied upon a certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in 1993 (63) E.L.T. 3 is eligible for Modvat benefit. In view of this learned Counsel prays that the appeal may kindly be allowed. 4. Learned JDR appearing for the respondent reiterated the finding of the lower authorities. 5. Heard both sides. In this case the short question for decision is whether aluminium core used for winding the aluminium foil is eligible for benefit of Modvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon by the appellants are in different context. The Hon ble Supreme Court in the case of Star Paper Mills (supra) while interpreting the Notification No. 201/79, dt. 4-6-79 regarding set-off of duty held that paper core used in winding paper are to be treated as component parts and hence entitled for set-off of duty. In the present case the facts are different. Here the cost of aluminium co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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